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This research is a quantitative study that aims to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Accounting conservatism as the dependent variable. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research prove that (1) growth opportunities do not have a significant effect on accounting conservatism. (2) bonus plans have no significant effect on accounting conservatism. (3) political costs do not have a significant effect on accounting conservatism. (4) tax incentives have a significant effect on accounting conservatism. And (5) CEO retirement has a significant effect on accounting conservatism
Mashuri et al. (Tue,) studied this question.